Courts Must Enforce Clear Tax Statutes: 4% Sales Tax on Barns Prevails Over General Provisions.

Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear, unambiguous and direct, the court is not generally called upon to interpret such statute. Court has to act upon the literal provision only. - HC .....

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